Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Refund of service tax paid under reverse charge may be available where the same transportation service was already taxed in the hands of the service provider, but that entitlement depends on verification of whether double payment actually occurred. The matter was therefore remitted for fresh factual examination of the relevant payments and records. The limitation bar under Section 11B was held inapplicable to refund of tax paid by mistake on an amount not payable by the assessee, so the rejection on limitation was set aside.
Refund of service tax paid under reverse charge may be available where the same transportation service was already taxed in the hands of the service provider, but that entitlement depends on verification of whether double payment actually occurred. The matter was therefore remitted for fresh factual examination of the relevant payments and records. The limitation bar under Section 11B was held inapplicable to refund of tax paid by mistake on an amount not payable by the assessee, so the rejection on limitation was set aside.
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